In line with its declared policy of preparing for the worst, the UK Government has for some weeks been publishing full page adverts in the national and business press on particular topics,  urging businesses and citizens to prepare for a "no deal "Brexit and directing their attention to the "gov.uk/brexit" website.

On 2nd October 2019, the UK Government published such a notice, focusing on "businesses that import goods" into the UK from the EU.  The information concerning this subject on the "gov. uk/brexit" website is crisp and to the point, although as the relevant website page itself makes clear, further information may be required.

At the same time, the UK Government has updated its VAT guidance, as set out in its Notice 700/1 ("Who should register for VAT") , to add reference to new temporary arrangements permitting non-UK businesses to submit advance notifications for VAT registration which would be effective from 1st November 2019 (the day after "Brexit Day" , as currently envisaged). The temporary arrangements would only apply in the event of a "no deal" Brexit and are intended to smooth out supply chain problems which a " no deal" Brexit might otherwise precipitate for UK businesses which rely on imports from the EU.

There are other formalities , which should not be overlooked - such as the possible need for importers the EU  to apply for a UK EORI (Economic Operator Registration and Identification) number in order to facilitate imports from the EU.

The "gov.uk/brexit" website also contains information for those seekng to export goods from the UK into the EU, which follows a similar pattern to the information on imports into the UK from the EU.

Businesses have been complaining about the lack of information on the procedural  trading  consequences for them of  a "no deal" Brexit.

It sounds as if the UK Government is listening!